The tariff classification of a costume from Taiwan.

NY I80877 May 14, 2002 CLA-2-61:RR:NC:3:353 I80877 CATEGORY: Classification TARIFF NO.: 6110.30.3055, 6104.63.2011, 6505.90.6090 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from Taiwan. Dear Mr. August: In your letter dated March 28, 2002, received in this office on April 23, 2002, you requested a classification ruling. The letter states that the Item 1108 Velvet Big Daddy Costume classified in ruling NY H87724, dated March 13, 2002, will be made from different fabric. Instead of being constructed of woven polyester fabric, the item will be constructed of knit polyester fabric. In every other way, the costume is the same. This ruling amends the classification of Item 1108. Item 1108 Velvet Big Daddy Costume is constructed of knit polyester fabric and consists of pants, upper body garment and hat. The pants have an elastic waistband and the pullover top has an over sized, notched collar and faux buttons down the front. The over sized hat has a 4 ½” brim with a feather at the side. The Item 1108 Velvet Big Daddy Costume consists of two garments, a pullover and pants. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the Item 1108 Velvet Big Daddy Costume pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women's or girls'.” The duty rate will be 32.4% ad valorem. The textile category designation is 639. The applicable subheading for the Item 1108 Velvet Big Daddy Costume pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls'…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts…knitted or crocheted : Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women's: Other.” The duty rate will be 28.6% ad valorem. The textile category designation is 648. The applicable subheading for the Item 1108 Velvet Big Daddy Costume hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 23.9 cents per kilogram plus 8.4% ad valorem. The textile category designation is 659. Based upon international textile trade agreements products of Taiwan subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division